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14 Mar 11 Withdrawal of TR 95/23 (Transfer pricing - procedures for bilateral and unilateral advance pricing arrangements)

On 10 March 2011, the ATO issued TR 95/23W, withdrawing TR 95/23 (Income tax: transfer pricing - procedures for bilateral and unilateral advance pricing arrangements) with effect from the same day.

The Ruling is being withdrawn and is replaced with Practice Statement Law Administration PS LA 2011/1, which issued on 17 March 2011 The practice statement outlines the ATO's APA Program.

 


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